Laser trimming in which adjustment of circuit characteristics or elimination of a defective circuit is performed by cutting a part of a circuit pattern with a laser beam has been known in the manufacturing processes of a semiconductor device. The laser trimming is executed by irradiating a fuse element on a semiconductor wafer with the laser beam. Namely, the laser trimming is performed by irradiating a predetermined fuse element among a plurality of the fuse elements formed of a polysilicon wiring or a metal wiring with the laser beam, thereby melting the fuse element.
Patent Document 1 (Japanese Patent Application Laid-Open Publication No. 2004-111680) describes that a conductive film is formed on a thin-film resistor which is an object to be cut, thereby improving the easiness in cutting the thin-film resistor with a laser beam.